Formic acid behaves as reducing agent due as it is oxidized to an unstable acid, carbonic acid which then decomposes into carbon dioxide and water. 2 2 2 2 2 2 HCOOH HgCl Hg Cl CO HCl → 2 2 2 2 2 Black HCOOH Hg Cl CO HCl Hg → Acetic acid remains unaffected by mercuric chloride as it does not show the reducing properties. Hence, both assertion and reason are correct. But reason is not the correct explanation for the assertion. So correct answer is (b)
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